Federal Register: November 4, 2009 (Volume 74, Number 212)
DOCID: fr04no09-20 FR Doc E9-26268
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
NOTICE: PROPOSED RULES
DOCID: fr04no09-20
DOCUMENT ACTION: Notice of proposed rulemaking; extension of comment period.
SUBJECT CATEGORY:
DEPARTMENT OF THE TREASURY
DATES: Comments on the proposed rule must be received on or before December 14, 2009.
DOCUMENT SUMMARY:
This document provides an additional 30 days for interested parties to submit comments on the proposal to amend title 19 of the Code of Federal Regulations to preclude the filing of substitution drawback claims for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of excise tax under any provision of the Internal Revenue Code. The proposed rule was published in the Federal Register on October 15, 2009, with comments due on or before November 16, 2009. A related proposed rulemaking prepared by the Alcohol and Tobacco Tax and Trade Bureau (TTB) within the Department of the Treasury was published in the same edition of the Federal Register, with comments due on or before December 14, 2009. In an effort to provide the public with equal opportunity to comment on these related proposals, CBP is extending the comment period to December 14, 2009.
SUMMARY:
Drawback of Internal Revenue Excise Tax
DOCUMENT BODY 2:
19 CFR Parts 113 and 191
[USCBP20090021]
RIN 1505AC18
Drawback of Internal Revenue Excise Tax
SUPPLEMENTAL INFORMATION
Public Participation
Interested persons are invited to participate in this rulemaking by
submitting written data, views, or arguments on all aspects of the
proposed rule. Customs and Border Protection (CBP) also invites
comments that relate to the economic, environmental, or federalism
effects that might result from this proposed rule. If appropriate to a
specific comment, the commenter should reference the specific portion
of the proposed rule, explain the reason for any recommended change, and include data, information, or
[[Page 57126]]
authority that support such recommended change.
Background
Customs and Border Protection (CBP) published a document in the Federal Register (74 FR 52928) on October 15, 2009 proposing to amend title 19 of the Code of Federal Regulations to preclude the filing of substitution drawback claims for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of excise tax under any provision of the Internal Revenue Code. The document solicited public comment on the proposed amendments, and requested that submitted comments be received by CBP on or before November 16, 2009.
A related proposed rulemaking prepared by the Alcohol and Tobacco Tax and Trade Bureau (TTB) within the Department of the Treasury was published in the same edition of the Federal Register (74 FR 52937, October 15, 2009). Comments on TTB's proposed rule are due on or before December 14, 2009.
Extension of Comment Period
On October 21, 2009, CBP received a written submission from the
trade requesting that the 30day comment period be extended to align
with the 60day period designated in the TTB proposed rule so as to
provide adequate time to prepare comments. Upon review, a decision has
been made to grant the request in order to provide the public with
equal opportunity to comment on the related proposals. Accordingly, the
comment period is extended to December 14, 2009, and comments must be received by CBP on or before that date.
Dated: October 27, 2009.
Sandra L. Bell,
Executive Director, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection.
[FR Doc. E926268 Filed 11309; 8:45 am]
BILLING CODE 911114P
FOR FURTHER INFORMATION CONTACT
William Rosoff, Entry Process and Duty Refunds, Regulations and Rulings, Office of International Trade, (202) 3250047.